家庭照顧者的照顧負荷沉重，其多表達有支持性服務的需要，故針對家庭照顧者使用支持性方案之經驗，頗值得研究加以探討。本研究目的為瞭解家庭照顧者使用支持性方案的情形為何，進而探索使用服務期間從事活動的經驗，剖析家庭照顧者在使用支持性服務期間重新回復能量之過程。 本文採質性研究法，以深度訪談法蒐集資料，訪談樣本來自台灣失智症協會，共有4位失智症照顧者接受訪談。主要研究結果如下﹕ 1.家屬使用「各項家庭照顧者支持性方案」的情形，以瑞智學堂、瑞智互助家庭、家屬聯誼會為例，進而比較上述三項服務方案之異同：(1)學堂到互助家庭，家屬「聚在一起」和「舒緩的時間」更多；家屬更懂得「釋放關心」。(2)從學堂到家屬聯誼會：「家屬未經組織的團體聚會」到「成為團體成員後的聚會」。(3)服務對象與受惠對象方面，學堂服務對象以「失智長者為主，長者受惠較多」；互助家庭以「長者和家屬為主，家屬受惠較多」；家屬聯誼會以「家屬為主，家屬受惠較多」；但其實「長者與家屬之間具有相互性」，家屬獲益之後，更能以健康的身心靈來提供長者的照顧，相對的，長者的功能得以維持或減緩退化，亦有益於家屬提供照顧。 2.家屬的需求與動力是推動支持性方案重要的推展，從學堂到互助家庭的歷程，家屬與長者有三個階段的活動經驗，包含麻將班、烹飪班以及樂樂班，其顯示家屬有時間、空間以及活動參與的需求。 3.家屬使用服務期間從事活動獲得「心理喘息」的要素，可就休閒與休息、自我效能感、團體的歸屬感、採取行動的層面進行分析，分別為(1)休閒與休息：「才能展現」、「享受說話」以及提升生活「滿意感」；(2)自我效能感：「學習」、「突破」、「成就感」的過程，增進自我效能感；(3)團體的「歸屬感」，以及(4)社會貢獻的使命和生命的「意義感」，可見家屬由照顧者蛻變成助人者的軌跡。 / The caregivers in families carry a heavy responsibility, and many of them express the need for supportive services. As such, their experience in using supportive programs warrants further study and examination. In this study, we aim to first understand how such programs are being used. Next, we examine the restorative process in which caregivers use such services to gain respite. This study used the qualitative research approach, and collected data from Taiwan Alzheimer's Disease Association and included semi-structured in-depth interviews with four caregivers of the elderly with dementia. The research findings were listed below: 1.We studied the following three supportive programs and analyzed their similarities and differences: the School of Wisdom, the Family of Wisdom, and the Family Club. (1) As the group progresses from the School of Wisdom to the Family of Wisdom, family members have more and more time to spend together and respite time; they also tend to show more care for others. (2) As the group progresses from the School of Wisdom to the Family Club, unorganized group gatherings evolve into organized gatherings for members of the group. (3) The target participants for the School, the Family and the Club are, respectively, senile seniors, seniors and their families, and families; the beneficiaries of the programs are seniors, families, and families. However, there is also an interrelation between seniors and their families: families who benefit from improved mental, physical and spiritual health are better able to care for their seniors. Vice versa, it is easier for families to care for seniors who are able to maintain or mitigate the degeneration of their daily functions. 2.The needs and motivations of families are pivotal drivers for supportive programs. Throughout the evolution from the "School" to the "Family", families and seniors go through three stages of participation in activities, namely, mahjong classes, cooking classes and hobby classes. The progress reveals the families' need for respite time and space and their levels of participation. 3.Families enjoy a restorative mental break by participating in activities. We analyzed the key elements of this mental break: leisure and rest, self-efficacy, belongingness, and level of participation. (1) Leisure and rest: display of talent, enjoyment of talking, and enhanced satisfaction toward life. (2) Self-efficacy: enhanced self-efficacy through the process of learning, breakthrough and sense of achievement. (3) Belongingness: the sense of belonging to a group. (4) Level of participation: the sense of mission to contribute to the society and meaning of life demonstrated by the families show an evolution from being the caregiver to the one who helps others.

二戰後，隨著經濟的持續發展，日本音樂產業在1998年到達實體唱片銷售額6075億日圓的極致巔峰，之後伴隨著全球音樂市場的萎靡以及數位資訊產品技術的逐漸成熟，日本音樂產業進入長達數年唱片銷量大跌的低迷期。唱片銷售衰退，其原因除了科技中介的變革帶來的影響外，群眾對音樂市場的需求改變更是一大關鍵，為此許多唱片公司紛紛轉型為經紀公司，積極的發展音樂市場的新價值，其中以藝人品牌化和現場展演為最受矚目的價值創造趨勢。 流行音樂市場越趨多樣性與娛樂性，2008年正式出道的日本視覺系搖滾樂 團—Golden Bomber金色爆彈，以短劇表演代替樂器演奏的空氣樂團形式打入日本音樂市場，顛覆群眾對傳統樂團的既定印象，特有的表演型態亦成為其樂團特色。從品牌建構的角度而言，金爆樂團作為一個藝人品牌，其利基點、競爭優勢與品牌建構之步驟為何？在競爭激烈的日本藝能界中勝出之關鍵又是什麼？而台灣與日本的藝人品牌之建構又有何雷同、差異性與需要省思處？ 本研究以日本金爆樂團作為一藝人品牌進行個案分析，藉由深度訪談金爆的十位日本fans，以及參與觀察金爆的現場演唱會和活動過程，再輔以相關的次級資料，透過金爆樂團在核心價值、識別系統、事件經歷與附屬商品等多處的呈現，作為新生代藝人品牌建構與台灣音樂市場後續發展等研究目的之參考。分析結果發現，「惡搞」、「空氣」、「搖滾」和「地下樂團」的標籤初步定位了金爆在日本藝能界裡的位置，打破主流樂團在日本音樂市場稱霸的藩籬，而品牌承諾的落實與識別系統的創新則緊緊抓住了粉絲的心，在互信互賴的專業團隊的品質把關下，金爆樂團秉持初衷，繼續他們的演藝之路。 / After World War II, as the economy developed continuously, Japanese music industry had reached its ultimate peak in 1998 with physical record sales of JPY 607.5 billion. However, due to the contraction of the global music market and the rapidly maturing digital technology, Japanese music industry has entered a steep downturn for the record sales for years. In addition to the impact of technological revolution, the changes in the masses’ demands for the music market are also a significant factor in the decline of record sales. On this account, many record companies have transformed themselves into a brokerage firm, actively developing the new value of the music market, among which the branding of artists and live performances are the most two notable trends of the value creation. At the same time, the pop music market has become more diverse and entertaining. Golden Bomber, a Japanese “visual kei” air rock band that officially debuted in 2008, is famous for their unique performance by acting out short dramas instead of playing with instruments, which has not only overthrown the common view of a traditional band and also become the band’s unique characteristic. From the perspective of brand building, what are the niche point, competitive advantages, and brand building steps of Golden Bomber as an artist brand? What is the crucial key they can stand out in the fierce competition in the Japanese entertainment industry? As for Taiwanese artists, what are their similarities and differences from Japanese artists and what should they reflect on? This study aims to conduct a case study of Golden Bomber as an artist brand by utilizing the in-depth interviews of ten Japanese fans of the band and the author’s observation during the personal participation in the live concerts and events of the band in combination with the supplemented relevant secondary data, hoping to be taken as a reference for the artists of the new generation for brand building and for the future development of Taiwanese music industry with the presentation of various aspects of Golden Bomber, including the band’s core values, identification systems, event experience and affiliated commodities. The analysis results found that several labels attached to Golden Bomber such as “parody”, “air”, “rock” and “underground band” have initially positioned the band in the Japanese entertainment industry, breaking the barriers built by the mainstream bands that dominate the Japanese music industry. Furthermore, the band’s implementation of brand promise and the innovation of identification systems have firmly kept their fans glued to the band. With the mutual trust with a professional team and the persistence in the quality, Golden Bomber has continued their career with their original intention.

組織認同衝突嚴重影響著組織的生存。可惜的是，過去研究多著重於探討組織認同衝突所帶來的影響與嚴重性，但卻較少提及衝突雙方該如何解決此問題。在本論文中，我觀察一個被購併進集團的公司，如何運用網絡策略去培養更多與集團內其他成員相容的價值，同時保存與發展了獨特的價值，進而幫助個案公司跳脫認同衝突的困境並成功整合進集團。為了呼應個案研究之發現，我以一個集團企業做為研究情境，搜集資料並進行實證研究，我發現當一家公司同時具備高整合與高差異化的組織認同時，可得到較多與集團內其他成員合作的機會。此外，在集團網絡中佔據邊陲掮客網絡位置的成員，較有可能培養出高整合與高差異化之組織認同，進而得到較多的合作。本論文亦於結尾提供研究意涵與未來研究方向。 / Identity conflicts can seriously endanger an organization’s survival. Extant studies emphasize the consequences of identity conflicts but not how conflicting parties extricate themselves from this trap. I investigate how an acquired firm uses network strategies to develop more integrating values and distinctive values, resolve identity conflicts, and successfully integrate into the group. To echo these qualitative findings, in my empirical study in the setting of a business group, I found that firms with high identity integration and high identity differentiation have more chances to cooperate with other group members. In addition, peripheral brokers are more likely to achieve high identity integration and high identity differentiation, and further have more cooperation. Implications and future research directions are also provided.

本研究是一個非營利組織管理研究的嘗試，筆者提出一個「以組織的認同管理為本位」的理解架構，來作為對基督教教會和非營利組織的管理模式的探索。筆者的研究出發點是，非營利組織有許多的組織特性，是和營利組織相當不同的，而且，這些差異性都與組織對「認同的管理」密切相關。整個研究的論述是由二大部份所組成︰ 第一部份，又包含3個重點︰(1)先是從「組成要素、營運循環、交換的不對稱性、事業功能與組織架構」等4方面，來對照地分析出非營利組織的組織特性，並得出「組織的認同管理」作為非營利組織的管理重心；(2)接著，再從對「組織承諾」和「團體動力」的分析中，對「組織認同」和「團體認同」有了更深入的了解；(3)然後，再從細胞小組教會的組織認同管理作法，而分析出「對內凝聚」和「向外擴張」二個主要的原則方向。 第二部份，則包含2個重點︰(1)採用個案研究的方法，並依照教會「是否採用細胞小組的模式，以及會友人數是否持續增加或減少」等二方面，來選擇4大類型的基督教教會作為個案研究的對象；(2)再以「參與觀察法」來建立教會活動的個案報告；最後以「紮根理論法」對前述的個案報告，進行進一步的具體譯碼分析，內容大致如下︰ 像教會這類非營利組織的組織認同管理，可以分為二大類型，即「教導式」和「互動式」的認同管理策略；而其各自達成認同的組織學習方式，則分別是「知識性認同」和「感受性認同」的學習方式，而共同的關鍵在於組織如管理「系統性的組織學習」的方式。 就「知識性認同」與教會管理模式的成效而言，以知識性認同來達成教導式認同管理的教會，常會把「教義的教導」視為是對成員的重點工作。因此，進一步再將「知識性認同」這個副範疇，分析出「教導的頻率」等7個性質及其構面範圍。在這7個性質以及其構面範圍上，條件、規劃和實行都很好的教會組織，會友人數容易持續增加。 就「感受性認同」與教會管理模式的成效而言，以感受性認同來達成互動式認同管理的教會，常會把「人際互動和肢體生活」視為是對成員的重點工作。因此，筆者進一步再將「感受性認同」這個副範疇，分析出「互動的頻率」等7個性質及其構面範圍。因此，採取「互動式」認同管理的教會組織，若在這7個性質以及其構面範圍上，條件、規劃和實行都很好，則其會友的人數比較容易持續增加。 於是，就獲得一個非營利組織的「組織的認同管理」的初步理論。

藝術和文化的交流能超越民族、國家和意識型態，使人與人相互理解，建構真正世界和平的基磐。京劇富含豐富的傳統中華文化，是中國流行最廣、最受歡迎的劇種。民國84年教育部合併原本隸屬於三軍的陸光、海光、大鵬京劇隊與豫劇隊，成立國家級劇團─國立國光劇團。該劇團目前以創新自許，企圖將原本屬於精緻文化的京劇普及化，並且為台灣樹立代表台灣風格的京劇表演。 為了使優質的現代化國劇成為台灣藝術文化的代表。當務之急乃是要為國光劇團的現代化國劇推廣，找出一套能夠符合消費者需求，又能行銷地域、行銷全球的表演藝術團體行銷策略。 為此，本研究針對年輕消費者進行「2005京劇滿意度」問卷調查，發出500份問卷，回收353份，有效問卷251份。經因素分析後，結果發現：「不願意欣賞京劇」的兩大因素為行銷相關問題和產品問題；「京劇欣賞滿意度」兩大因素為戲劇內力表現和戲劇外顯表現以及「影響觀眾欣賞京劇重要程度」三大因素為產品品質問題、卡司問題和非本願因素 本研究亦針對國光劇團之行銷架構，以深度訪談方式進行檢視。最後以雪狼湖作為表演藝術行銷成功範例之標竿與現代化京劇比較，得出之國光劇團行銷策略建議為：一、京劇表演教育啟蒙，開闢潛力市場。二、創新產品、大卡司，建立口碑。三、整合行銷傳播以達□效。 / Arts and cultures surpass races、countries and ideologies, communicate people and build the real foundation of world peace. Chinese Opera which contains rich Chinese culture is now the most popular opera in China. 1995, Ministry of Education combined three triphibious Chinese Opera groups into one national Chinese Opera Group—the National GuoGuang Chinese Opera Company. The company tries to set up a creative Taiwanese style for Chinese Opera and prevail these fine arts. To make the excellent Modern Chinese Opera become the behalf of Taiwanese culture, the marketing strategies for GuoGuang to meet consumers’need is urgent. The study surveyed 500 young consumers by questionaires of 「2005 Chinese Opera contentment survey」, 353 questionaires are recycled, 251 are effective. After Factor Analysis, the result shows that the marketing and product problems lead to the unwillingness to see Chinese Opera; Actors/Actresses inner presence and stage costumes are factors of Chinese Opera contentment; Product Qualities、Cases and outside control elements are factors of the Chinese Opera watching importances. The study interviewed GuoGuang Chinese Opera Company to examine their markeing structure. Besides, the study takes 「Snow Wolf Lake」 as a successful marketing example for benchmark and concludes suggestions for Guoguang: 1. Education of Chinese Opera scripts would be a way to cultivate potential markets; 2.Innovation products and big cases would help the company to build public praise. 3. Make good use of Integrated Marketing Communication to reach for advertisement synergy.

根據EOLembrain東方快線2011年11月份所進行的調查發現，雖然團購市場發展蓬勃，依然有高達44%的人沒有團購經驗。顯現出團購固然方便，還是有其風險所在，像是商品不如預期、等待時間過長、被盜用帳號等，使人們有所顧慮。過去針對團購的研究中，大多將知覺風險當成團購行為的前因，卻忽略知覺風險事實上也被不同因素所影響著。本研究提出一個中介模式來探討團購中知覺風險的前因（消費者性格特質、資源投入感知）與團購行為的關連性。研究結果發現，知覺風險低者，有團購經驗的可能性越高，而知覺風險又會中介信任特質、多疑特質、資源投入感知與團購行為的關係。信任特質高者其知覺風險低，故越可能有團購經驗，多疑特質高者其知覺風險低，故抑制其團購行為，而消費者因感知較大的資源投入，而有較大的知覺風險，因此也抑制了團購行為。 / According to EOLembrain’s survey, 44% Taiwanese people don’t have group buying experience. It shows that people have different levels of perceived risk in terms of group buying owing to their different characters. Also, there are some worries behind the trend, such as product issue, long waiting time and account privacy issue.While past researches focus on how perceived risk affects consumption behavior, they ignore the fact that some factors also have influence on perceived risk. This study aims to understand how perceived risk is affected by different antecedents like personalities (adventurousness, trust, distrust and cautiousness) and perceived resources input. The study also proposes a mediation model to explore the relations between the antecedents, the risk perception and group buying experience. The result shows that people with higher level of trust have lower perceived risk and higher chance to attend group buying. On the contrary, people with higher level of distrust have higher perceived risk and lower chance to attend group buying. Furthermore, people with higher cautiousness also have lower chance to attend group buying. While adventurousness has no significant relevance to perceived risk and group buying experience, people with higher level of adventurousness will have higher frequency of group buying.

在管理主義的趨勢下，公部門利用公設財團法人來增加行政彈性和效率，使得這類組織被廣泛使用。然而，這類組織除了具有前述的優點，在實務運作上卻出現躲避現行規範，權責不清的問題。因此，讓人好奇這類組織是否存在規範機制， 如何讓這類組織被課責，並且受到應有的規範成為本文研究的重點。 本文藉由研究個案公設財團法人－蘭陽文教基金會，發現這類組織是可以被課責的。從研究中觀察到基金會在協助縣政府承辦童玩節時，從開辦到停辦以及復辦，基金會經歷過不同程度的課責，尤其在議會審議的影響，讓基金會越來越趨向於公部門課責機制。另外，在深度訪談中得知議會的府會關係在課責機制裡扮演關鍵因素，藉由府會關係發揮政治課責的效果，讓基金會進入到課責體系。 研究發現，即便公設財團法人一開始成立目的是為了避免過多的政治干擾，達到行政彈性。然而，從個案研究發現，基金會面對不同時期的課責時，這些課責的背後仍存在著政治因素的影響。課責系統中的政治力量足以讓這類組織面對課責，接受應有的規範，並且讓這類組織進入到課責體系裡。 / Under the trend of managerialism, government-sponsored non-governmental organizations have been widely used to take advantage of their flexibility and efficiency. Many, however, have concerned with the accountability of these organizations. Since they were created to escape regulatory control of existing governing system, a legitimate question to ask is the governability of such governing device. This research uses Lanyang Cultural and Educational Foundation as a case to examine how such organization actually can be held accountable. After several years of undertaking the contract of such the big event as Yilan International Children’s Folklore & Folklore Game Festival (YICFFF), the organization evolved over years to internalize into the political system and thus was more scrutinized by the governmental agencies. Details about institutional evolution and the political factors behind such change are revealed through in-depth interviews in field studies.While the original purpose of such device is to avoid excess politics, politics was eventually brought back in to meet the need of holding the system more accountable.

網路團購消費模式掀起一陣風潮，隨著網路團購市場接受度提高，現今以團購方式進行購物的消費模式不斷增加，團購商品品項也日益繁多。為了使網路團購消費者更容易找到感興趣的團購商品，本研究將針對團購商品進行群集分析。 本研究以國內知名團購網站「愛合購」為例，以甜點蛋糕分類下的熱門美食團購商品為主，依商品名稱找尋該商品的顧客團購網誌文章納入資料庫中。本研究從熱門度前1000項的產品中找到268項產品擁有顧客團購網誌586篇，透過文字探勘技術從中擷取產品特徵相關資訊，並以「ｋ最近鄰居法」為基礎建置kNN分群器，以進行群集分析。本研究依不同的k值以及分群門檻值進行分群，並對大群集進行階段式分群，單項群集進行質心合併，以尋求較佳之分群結果。 研究結果顯示，268項團購商品經過kNN分群器進行四個階段的群集分析後可獲得28個群集，群內相似度從未分群時的0.029834提升至0.177428。在經過第一階段的分群後，可將商品分為3個主要大群集，即「麵包類」、「蛋糕類」以及「其他口感類」。在進行完四個階段的分群後，「麵包類」可分為2種類型的群集，即『麵包類產品』以及『擁有麵包特質的產品』，而「蛋糕類」則是可依口味區分為不同的蛋糕群集。產品重要特徵詞彙不像一般文章的關鍵字詞會重複出現於文章中，因此在特徵詞彙過濾時應避免刪減過多的產品特徵詞彙。群集特性可由詞彙權重前20%之詞彙依人工過濾及商品出現頻率挑選出產品特徵代表詞來做描繪。研究所獲得之分群結果除了提供團購消費者選擇產品時參考外，也可幫助團購網站業者規劃更適切的行銷活動。本研究亦提出一些未來研究方向。 / Group-buying is prevailing, the items of merchandise diverse recently. In order to let consumer find the commodities they are interested in, the research focus on the cluster analysis about group-buying products and clusters products by the features of them. We catch the blogs of products posted by customers, via text mining to retrieve the features of products, and then establish the kNN clustering device to cluster them. This research sets different threshold values to test, and multiply clusters big groups, and merges small groups by centroid, we expect to obtain the best quality cluster. From the results, 268 items of group-buying foods can be divided into 28 clusters, and the mean of Intra-Similarity also can be improved. The 28 clusters can be categorized to three main clusters：Bread, Cake, and Other mouthfeel foods. We can define and name each cluster by catch the top twenty percent of the keywords in each cluster. The results of this paper could help buyers find similar commodities which they like, and also help sellers make the great marketing activity plan.

本研究目的係為探討新移民母親參與親子共讀團體後，其在自我認同、親子關係，以及對家庭關係上之變化。本研究採質性為主，量化為輔的方法。質性研究以深度訪談和參與觀察方式；量化研究以前-後測之親子共讀問卷瞭解新移民母親在分數上的變化。九位受訪者以立意和滾雪球抽樣取得。主要研究結果如下： 在「原生家庭對新移民女性在教養子女的影響」方面：新移民女性作為孩子的主要照顧者，並非為全職家務工作者，且新移民女性與台灣先生、夫家和原生娘家的相處情形，會受到原生家庭中母親與父親及上一代公婆、娘家的互動模式影響；在「自我認同的轉變」方面：新移民女性渴望得到來自夫家或社會的認同，因此，她們對於養育或管教子女的自我要求極為嚴苛，孩子的成就代表她們人生的成功。並用真誠信任且開放的態度去面對團體中的領導者、協同領導者和其他團體成員時，其越能得到較多的社會支持與正向感受；在「提昇親子關係」方面，從質化與量化加以說明：質化方面：當新移民親子溝通和互動關係變好，在教養上就會順利許多。量化方面：研究採個人之自我分數對照方式，深入瞭解每位受訪者的改變。在「家庭關係和諧」方面：先生非常支持太太上課學習，並願意建立有效夫妻溝通模式，此也影響新移民女性跟夫家和娘家的互動關係。 最後，針對新移民女性及家庭的需求對實務工作、服務體系及未來研究等三方面提出相關建議，作為未來實務工作、政策制定以及研究之參考。 / Abstract The research discusses the change of self-recognition, parent-child relationship, and family relationship after new immigrant mothers join in the parent-child reading group. This qualitative research, deep interview and observation, is assisted with quantitative method, pre- and post- test parent-child reading questionnaire to understand the score changing of new immigrant mothers. 9 respondents were selected from judgment and snowball sampling. The main results are as follows: In the aspect of “the influence of original family on the new immigrant female when raising child”: new immigrant female is the main care taker of the child, not full time house chores doer. Also, the living situation of the new immigrant female with their husband, in-laws, and original family is affected by the interaction between their parents from the original family and the in-laws and the original family of last generation. In the aspect of “the changing of self-recognition”: new immigrant female long for recognition from the husband’s family or the society. Therefore, they are hard on themselves in raising or disciplining the child. The achievement of the child is their life success. When they face the leader, the co-leader, and other group members with sincere, trust, and open attitude, they can have more positive social support and feeling. We explain the aspect of “increasing parent-child relationship” qualitatively and quantitatively. In qualitatively, when the communication and interaction between the parent and child of the new immigrant is better, the raising and teaching will be smoother. In quantitatively, the research contrast personal scores and deeply understand the changing of each respondent. In the aspect of “family harmony”: the husband supports the wife to learn and is willing to build effectively couple communication model, which has also influence the interaction of the new immigrant female with the in-laws and the original family. Finally, we propose related suggestions on the need of the new immigrant female and the family in the aspects of practical works, service system, and future research as the reference for future practical work, policy stipulation, and research.

本研究以大同集團為個案研究對象，從決策及資源分配掌控者觀點定義該集團企業之最終控制者，首先分析大同集團企業之董監結構及股權結構，並針對該集團之公司治理議題作探討，亦對相關之法令缺失，提出改善及政策建議。 研究結果顯示，大同集團企業之最終控制者林蔚山家族係透過交叉持股及掌握董事會席次控制權等控制途徑掌控集團企業，其集團內十一家公開發行以上公司的平均直接持股率、股份控制權、盈餘分配權分別為1.17%、21.83%、1.07%，但平均席次控制權則高達61.85%，股份控制權（席次控制權）與盈餘分配權偏離差之平均值則達20.76%（60.79%），席次控制權與盈餘分配權之偏離倍數為178.01倍，亦即最終控制者可以一單位的出資獲取178單位以席次控制力衡量的實質控制力。大同集團企業席次控制權與盈餘分配權嚴重偏離之個案研究發現，符合經營者之經營誘因不足，而財富侵佔動機較強之學術假設。此外，本研究探討該集團企業掏空資產案件、大幅減資、投資通達國際之相關財務資訊透明度，針對大同集團之股權結構與董監組成分析，提出公司治理相關議題討論。最後，本研究針對公司治理相關法令，提出改善及政策建議。 關鍵詞：集團企業、股權結構、公司治理、席次控制權 / This study employs the Tatung business group as our sample and defines the ultimate owner as the entity with ultimate influence over major decisions regarding the operation, management, and allocation of company resources. We first analyze the characteristics of different boards of directors and corporate ownership structure of the Tatung business group. Corporate governance related issues are then identified, followed by discussions on the deficiencies of relevant regulations and suggestions for improvements on government policies. The analysis indicates that cross-holdings, pyramid structure and seat control over the board members are approaches applied by the Lin Family to actively control the Tatung business group. An analysis on the measurement of voting rights, cash flow rights and board seat-control shows that direct shareholding, voting rights and cash flow rights are on average 1.17%, 21.83% and 1.07%, respectively, while the board seat-control ratio is 61.85%. The average deviation between voting right (board seat-control) and cash flow rights is 20.76% (60.79%). The number of board seats controlled by the owner is 178.01 times greater than cash flow rights. In other words, the ultimate owner gets approximately 178 units of controlling power through one unit of capital input. To the extent that ownership and control is highly deviated, a weaker disciplinary effect and a stronger entrenchment effect can be expected. In addition, in this study of the Tatung business group, we examine the emptied assets case, significant capital reduction, and the transparency of financial information of investment in Nature Worldwide Technology Corporation. For the corporate ownership structure and the characteristics of different boards of directors of the Tatung business group, we identify the critical issues regarding corporate governance. Finally, discussions on the deficiencies of relevant regulations and suggestions for improvements on government policies are provided. Keywords: Business group; Corporate ownership structure; Corporate governance; Board seat-control.