京都大学 / 0048 / 新制・課程博士 / 博士(理学) / 甲第21601号 / 理博第4508号 / 新制||理||1647(附属図書館) / 京都大学大学院理学研究科化学専攻 / (主査)教授 小野 輝男, 教授 吉村 一良, 教授 島川 祐一 / 学位規則第4条第1項該当 / Doctor of Science / Kyoto University / DGAM

京都大学 / 0048 / 新制・論文博士 / 博士(教育学) / 乙第13264号 / 論教博第164号 / 新制||教||186(附属図書館) / 京都大学大学院教育学研究科臨床教育学専攻 / (主査)教授 髙橋 靖恵, 教授 桑原 知子, 准教授 田中 康裕 / 学位規則第4条第2項該当 / Doctor of Philosophy (Education) / Kyoto University / DGAM

在人口漸趨高齡化的社會中，高齡議題逐漸受到學術研究與政策實務界的關注，本研究則關心高齡志願服務場域的性別隔離現象。本研究企圖從性別的角度出發，探討高齡人口參與志工服務的經驗，探究傳統性別秩序是否在高齡志工領域中產生影響力，進而形成高齡志工領域中性別角色的再製。既有文獻多以女性志工為分析對象，鮮見男性志工的研究資料，因此本研究以台南市醫院志工與社區巡守隊志工為例，透過立意取樣蒐集來自男/女性高齡志工之深度訪談資料，嘗試分析高齡志願服務場域中是否存在水平與垂直之性別隔離現象，並探究其成因，旨在顯示傳統性別秩序是如何影響高齡志工領域性別秩序的建構。研究結果發現，不論是在以女性志工為主的醫院或者以男性志工為主的巡守隊，皆存在水平與垂直性別隔離現象。水平性別隔離現象顯示出男/女性志工或者出於己意或由服務單位所安排，男性志工多集中於體力、應變性質強、具保衛意義的工作上；而女性志工則多集中在情感關懷、家務勞動性質、溝通聯繫等相對單純的任務。水平性別隔離的成因和職場性別隔離之成因相仿，男性多被認為具有理想的勞動身體，以及豐富的社會經驗及膽識；女性則多被認為是需要受到保護、適合單純工作性質的族群。垂直性別隔離的現象尤為明顯；本研究發現，志工隊隊長一職由男性擔任居多，女性主要因為顧慮家庭及質疑自我能力而對領導職務產生退卻的態度而甚少擔任志工隊長。本研究結論為高齡志工領域中的確出現傳統性別分工秩序的再製。 / Ageing is a pressing issue in many societies that has attracted attentions from the academic circle and policy makers. Extensive studies have been conducted to discuss the issue from various perspectives. Few studies discuss from the gender perspective. With the case of volunteers in Tainan City and drawing upon theories about gender segregation, this study aims to critically examine the phenomenon of vertical and horizontal gender segregation in the field of elder voluntary services. Through literature review and in-depth interviews with 17 elder volunteers, female and male, from a hospital and community patrol team, this study seeks to answer the following questions: does gender segregation, vertical as well as horizontal, exist in the field of elder volunteering services? If it does, what are the main factors that contribute to the existence/ reproduction of the traditional gendered division of labour in this field? It is found that both vertical and horizontal gender segregation does exist. Female elder volunteers tend to take up those jobs that are thought to be ‘women’s jobs’ in hospital and community patrol team whilst male elder volunteers tend to do those jobs that are considered as suitable for men. Besides, both in the hospital and community patrol team, men are more confident than women to serve as leaders.

本研究主要目的： １、探討測驗等值法的意義與方法。 ２、垂直等值法檢驗羅桑二氏非語文智力測驗層次BCDE試題排列。 ３、水平等值法建立瑞文氏非文字推理測驗（SPM ）與羅桑二氏非語文智力測驗層次 B 等值分數。 ４、探討IRT 中Rasch model 對傳統等值方法改善心理測驗之成效。 本研究樣本取自台北市立五常國民小學四、五、六年級學生，依年級各隨機抽取五個 班級，以及台北市立五常國民中學二年級學生，依班級人數比率隨機抽取百名研研究 工具包括羅桑二氏非語文智力測驗層次BCDE和瑞文氏非文字推理測驗（SPM ）。 統計分析： １、Wright.B.D以Rasch s logislic model發展之MSCALE, 估計試題難度及受試者能 力, 並考驗資料與模式之適合度。 ２、因素分析檢證測驗是否符合Rasch 單一向度之假設。 ３、迴歸分析線性、百分等值方法。

本研究旨在探討校長親信關係的決定因素及其對行政幹部工作態度的影響。本研究採便利取樣選取一二九所公立中等學校為研究對象，回收有效問卷共計主管問卷81份，部屬問卷415份。本研究依校長及行政幹部對雙方關係的看法，將部屬區分為親信幹部（校長認為部屬是親信，部屬也自認是親信）、信任幹部（校長認為部屬是親信，部屬卻不自認是親信）、接近幹部（校長不認部屬是親信，部屬卻自認是親信）、一般幹部（校長不認為部屬是親信，部屬也不自認是親信）四類。本研究並以各項統計方法進行數項假設考驗，所得重要結果如下： 一•本研究所選預測變項（部屬工作能力、部屬忠誠度、逢迎行為、共事時間、關係基礎、人口統計相似性、工作價值觀），對校長知覺的親信關係解釋力較高，對部屬知覺的親信關係解釋力較低。 二•部屬的工作能力、逢迎行為、忠誠度對校長知覺的親信關係具有顯著的解釋力。 三•忠誠度在校長知覺的信任關係上扮演重要的影響力。 四•無論那一類型幹部與校長在體諒貼心與安全信賴二項的知覺皆有明顯不同。在瞭解相知、開放接納二項的知覺皆沒有顯著不同。 五•與其他幹部比較，校長與親信幹部在各項親信關係的知覺較趨於一致。 六•校長在親信關係方面的知覺高於行政幹部，與過去的研究不同。 七•本研究發現親信關係部份知覺差距與部屬工作態度達顯著負相關，顯示校長與部屬知覺差距愈大，則工作態度表現愈低，反之亦然。 八•校長知覺的親信關係、部屬知覺的親信關係二者皆與部屬的工作態度有正相關，然部屬工作態度顯然較受到部屬知覺的親信關係影響。 九•親信幹部與一般幹部在部屬知覺親信關係上的差異最為明顯。 十•接近幹部在部屬知覺親信關係與工作態度上的表現特殊，與信任幹部及一幹幹部比較，皆強於此二類幹部。 十一•不同類別幹部在組織承諾與工作滿意二項上的表現有顯著差別。 另本研究根據研究結果提出數點建議以供參考。 / The determinants of the confidant relationship between the principals and the subordinates, and the influence of relationship on the subordinates' working attitudes Wen-Song Shyu Abstract The purpose of this study is to explore the determinants of the confidant relationship between the principals and the subordinates, and the influence of relationship on the subordinates' working attitudes. A convenient sampling technique is used, and the research samples 129 public high schools as the object of study. 81 effective questionnaires from the principals and 415 from the subordinates are obtained. According to the cognition of their mutual relation, this research categorizes the subordinates into confidant subordinates（i.e. the principal considers them as his confidants, and they also consider themselves as the principal’s confidants）, trusted subordinates（i.e. the principal considers them as his confidants, but they don’t consider themselves as the principal’s confidants）, accessing subordinates（i.e. the principal doesn’t consider them as his confidants, but they consider themselves as the principal’s confidants） and ordinary subordinates（i.e. neither the principal considers them as his confidants, nor they consider themselves as the principal’s confidants）. Also through compiling statistics from questionnaire survey, this study examines several hypotheses and concludes the following outcomes: 1.The chosen predictive variables（competence, loyalty, flattering activities, the duration of working as colleaques, the bases of the relationship, the similarity of the demographics, the job values）are more likely to explain the principals' perceptions of confidant relationship rather than the subordinates' . 2.The subordinates' loyalty, competence and flattering activities highly interpret how the confidant relationship is developed. 3.Loyalty plays an important role in affecting the principals' perceptions of trusting relationship . 4.No matter which kind of subordinates staffs are, their perceptions in consideration and reliability are quite different from the principals', while both perceptions are not very different in understanding and openness. 5.Compared with the other staffs, the principals' and the confidant subordinates' perceptions in confidant relationship are more likely the same. 6.The perceptions of the principals in confidant relationship are higher than those of their subordinates, which is different from the results of previous studies. 7.The perception differences in confidant relationship have the negative correlation with the subordinates' working attitude. It shows that the higher perception differences are, the worse working performance is, and vice versa. 8.The principals' and subordinates' perceptions in their confidant relationship both have the positive correlation with the subordinates' working attitude. However, the subordinates' working attitudes obviously are influenced by the subordinates' perceptions of confidant relationship . 9.The most significant difference of subordinates' perceptions in their confidant relationship is between the confidant subordinates and the ordinary subordinates. 10.Accessing subordinates' perceptions in confidant relationship and their working attitude show a unique result, which is better when compared with the trusted and ordinary subordinates. 11.There are significant differences in organizational commitment and job satisfaction among the four kinds of subordinates. Besides, this research also provides several suggestions for reference according to the consequences. Keywords: confidant relationship, differential matrices, vertical dyad linkage mode, leader-member exchange theory, working attitude

企業的持續成長是每一家企業所追求的目標之一，也是衡量企業營運績效之重要指標，當一個企業成長趨緩或開始衰退時，往往是企業遭遇困難的警訊。而企業能持續成長端賴競爭力之保有及持續提升，這在企業就必須具有企業競爭優勢策略，因而企業競爭優勢策略是提升企業經營績效的重要課題。 營運成長模式一般可分為內部成長與外部成長。內部成長是指經由公司內部新事業、新產品或新訂單與新客戶的增加使營業額成長；外部成長則是藉由外部策略聯盟、轉投資、購併等手段使公司能取得有利競爭優勢與地位或擴大營業規模。又因為藉由轉投資與購併經常能使企業之規模與競爭力獲得跳躍式成長，如美國通用電氣(General Electric)與思科(Cisco corp.)均為明顯而成功的案例，故在大部分企業經營時，其成為很多企業成長策略的主要選項。 然而，企業在選擇轉投資、策略聯盟或購併行為時，其策略與目標的訂定、購併與被購併企業之定位、整合；購併或轉投資的標的選擇與評估、計畫的規劃與執行等等，均影響外部成長之成敗，導致企業競爭力是否持續增進。 本研究針對垂直市場的產業內聯盟與轉投資為限制範圍，以聚焦於”垂直市場”產業內之轉投資有別於跨產業之投資行為，以”優勢競爭替代”之觀點來探討企業策略定位，以”組織變革”觀點來觀察購併與被購併或投資者與被投資者之定位策略與執行策略，以”累積長期競爭優勢”為標準來衡量與檢驗聯盟或轉投資之效益。 本研究針對研華股份有限公司轉投資艾訊股份有限公司之策略聯盟個案，以探索性研究方法依理論比較實務，研究其在策略聯盟之過程，探討此個案之策略與執行過程，期望能對研華與艾訊公司之策略作一研究與檢討並提出後續改進之建議。 本研究之歸納發現為： 一、 垂直市場競爭者之水平式策略聯盟或購併，如僅由發揮最大生產效率之綜效來考量，不易累積長久之競爭優勢。 二、 在垂直市場產業中，卓越的聯盟或購併之策略運用，在清楚的分析所處市場特性與公司定位以持續維持競爭優勢是策略思考的核心。 三、 破壞性創新思維運用在市場競爭策略上，市場在位者可提升維持性創新競爭力並同時可建立低階策略聯盟以形成阻止其他低階攻擊者障礙，足以保護現有市場在位領先者免於被競爭者侵蝕競爭力。形成結構上的長期競爭優勢。 四、 購併策略之執行，是否應將被併購企業併入，端賴兩方公司之策略定位。依據定位來檢視雙方之資源、流程與價值三個構面，當此三構面在雙方整合對整體策略有助益，則雙方應合併，反之則應維持獨立運作。 五、 雖然處於相同產業，但競爭之主要成功因素將因企業為維持性創新之市場在位者，或是防止低階、低價進攻者之阻攻者角色而有所改變；相對應的組織變革就應提出以確保策略之成功執行。 / The continuous revenue growth is one of the utmost goals that every enterprise seeks. It is also one of the key factors to measure the operation efficiency of an enterprise. It is an alarming signal that the enterprise is encountering serious challenges whenever the sales growth stays slow or encounters a recession. In order to keep the revenue grow consistently, an enterprise needs to sustain its competitiveness and keep its ascendancy as its cutting edge strategy. We can classify the growth engines into two categories: first, the internal growth engine which is contributed by new business, new products, and new orders; second, the external growth engine which is contributed by strategic alliances, M&A, and other investment opportunities. The enterprise usually gets a quantum jump on its business scale when a successful Merger & Acquisition is executed. The General Electric Co. and Cisco Co. cases are good examples of M&A. This probably explains why many companies place M&A and investment opportunity on high priority when setting growth strategies. However, when an enterprise adopts strategic alliance, M&A or diversified investment, its success depends heavily on its abilities of goal setting, positioning, targeting of Alliance Company, doing due-diligence, and solving culture conflict. This thesis investigates the strategic alliances and diversification investment between vertical market players, to focus on monistic industrial investment instead of cross industrial investment; reviews the company positioning strategy from the point of ascendancy competitiveness strategy; studies the execution of organization change between merger and merged companies and verifies the effectiveness of strategic alliances from the viewpoint of accumulated long term competitiveness advantages. The thesis studies from theoretical research to the case study of Advantech Co. which applies the exploratory research method. The Advantech Co. conducted an alliance with Axiomtek Co. in 2002 by stock swap between the two companies. Advantech owns 65% of Axiomtek after the alliance. It is my purpose to assay the process of strategic alliance and try to provide some advices to improve the effectiveness of this strategy. Conclusions can be summarized as follows 1. The strategic alliances or diversification investment between vertical market players can contribute less for cumulating the competitiveness if it is targeted to prevail by maximizing the production efficiency synergy. 2. A superior alliance strategy in vertical market is to analyze the market attributes and anchor the company positioning which helps the competitiveness accumulating for a player. 3. By implementing the disruptive innovation theory in market competition strategy, one company can develop alliance with a lower cost, 2nd tier or less functionality product provider to create the barrier for protecting attack from the disruptive competitors. 4. The resources, process and value are three scopes to judge whether two companies need be combined as one company or not. When those three measurements are formulating more advantages after combining based on mergers decision on companies positioning strategy, then, it should be combined as one company, otherwise vice versa. 5. The key success factors will be reformed accordingly if the acquirer re-positioning the company. A correspondent organization change also is recommended to be implemented.

C公司係台灣少數有能力以統包商角色進軍國際工程市場之工程公司，然在國際化經營發展過程中，C公司對本身在這個產業的定位是什麼？C公司的核心價值在哪裡？C公司的競爭策略有何優勢？C公司如何改變體質以迎接新世紀的挑戰？C公司如何為股東創造最大的價值？本研究以企業評價(Valuation)及價值創造(Value Creation)為主軸，檢驗C公司本身體質並探討未來經營策略可行之方案。 本研究針對C公司過去五年的財務資訊分析各項影響企業價值之因子，先評析C公司各項價值因子之優劣勢，判斷C公司目前之價值定位，再採用現金流量折現法評估股價並做敏感度分析，認為影響C公司企業價值之關鍵因子，其重要性依序為營業利潤率、營收成長率、競爭優勢期間、加權平均資金成本、營運資金投資、固定資產投資及現金稅率；根據這些關鍵價值因子，本研究建議C公司未來之營運策略、投資策略及融資策略之擬定應以價值創造為原則，可採行之方向歸納如下： 一、為了創造價值，個案公司之經營策略應朝產品定位與差異化方向發展。 二、短期以改善營業利潤率為首要目標，加強成本控管，改善盈餘品質。 三、把握國際工程景氣循環高點所帶來之商機，適度提升營收成長率。 四、為維繫競爭優勢期間，長期應從成本領導策略轉化為差異化策略，以此衍生創造差異化之購併策略及多角化策略。 五、購併策略以垂直整合優先於水平整合。 六、為降低加權平均資金成本，融資策略在不違反對銀行之財務承諾前提下，適度提高財務槓桿，維持最適資本結構。 七、加強在建工程與固定資產管理、儘量減少固定資產投資、處分非核心事業，並以不失去控制權原則引進外來資本擴張前景看好之關係企業。 八、財務構面的績效衡量指標應以現金流量為主要評量基礎，指標之設計以成長性為重點。

半導體產業自 1950/1960 年代創始以來, 即以高度垂直整合的型式存在. 電路設計, 製程技術開發, 晶圓製造, CP測試, 封裝, 以及 FT測試 都是在同一公司完成. 至今日為止, 雖然仍然有不少的高度垂直整合的半導體公司存在, 許多的半導體公司已開始轉向為較低度垂直整合的型式存在. 在現代的產業術語中, 這些不同的產業單位被稱為整合元件廠 (IDM), 輕晶圓廠公司 (Fab-lite), 無晶圓廠公司(fab-less), 晶圓代工(wafer foundry), 外包封裝測試公司 (OSAT), 等等. 半導體產業自高度整合的IDM模式走向設計與製造分離的商業模式是一個許多人有興趣探討的課題. 其中一項很明顯的因素就是半導體製程開發及產能建置所需的龐大資金所造就出的專業晶圓代工模式. 但是,當專業晶圓代工模式帶入大量的經濟效益的同時, 眾多的公司在半導體產業中跨公司的交易成本亦大量增加. 在本論文中, 作者試圖以個案分析的方法, 探討半導體產業中一家專業晶圓代工公司 (A 公司) 如何使用協同電子商務來降低與客戶之間的交易成本. Coase and Williamson為主所發展出的交易成本經濟學 (Transaction Cost Economics, TCE)為本論文提供了一個良好的理論架構. 這些專精不同的半導體公司(Firms)在半導體產業中(Market)交易(Transact). 當面對不同程度的交易障礙時, 都會努力使這些障礙降低. 本論文之目標是以 Coase/William的TCE為架構, 定性分析出晶圓代工產業的協同電子商務在降低交易成本的效益. 在針對Ａ公司的個案研究中，研究結果指出, 協同電子商務在降低監督成本上是相當顯著的. 其次為搜尋成本及訂約成本的降低. 效益較不顯著的則為違約成本的降低. / The Semiconductor Industry started out in the 1950/1960 time frame, in the form of highly vertical integration. Circuit design, process technology development, wafer manufacturing, circuit probe operations, assembly manufacturing and final testing operations were all performed within a company. Although vertically integrated semiconductor companies still have strong presence in today’s industry, many others have turned much less vertically integrated. In semiconductor industry’s jargons, these various entities are: IDMs (Integrated Device Manufacturers), Fab-lite, Fabless, wafer foundries, OSATs (Out Sourced Assembly and Test), etc… This phenomenon of the semiconductor industry going from being highly integrated towards being highly disintegrated is of interest to many. One of the obvious driving forces is the emergence of the wafer foundry segment in the industry due to the heavy investment in the process technology development and the manufacturing capacity build-up. Given the need for the tight collaboration among various semiconductor industry functions, this disintegration undoubtedly imposed much inter-company collaboration barrier along the value chain. In this paper, the study focuses on how a company (“Company A”) in the wafer foundry segment uses collaborative commerce to provide an integration platform for its trading partners to reduce the barrier of conducting business with each other. Transaction Cost Economy (TCE), a term coined by Coase and Williamson, provided an excellent research framework for this case. The barrier existing in these interdependent semiconductor companies along the value change can be viewed as “firms” in the “market”, while facing the significant barrier (transaction costs), looking for ways to maximize the profits for individual firms, and hopefully for the whole value chain as well. In short, this paper analyzes the qualitative effect of the collaborative commerce in a semiconductor foundry company in reducing the inter-company transaction cost within the Coase and Williamson TCE framework. Based on the case study of company A, the results indicate that Collaborative Commerce has significant impact on monitoring cost reduction. It also helps reduce the cost of searching and contracting. On the enforcement cost reduction, Collaborative Commerce plays a relatively weaker role. Key Words: Transaction Cost, Collaborative Commerce, Semiconductor, Foundry, Integration, Dis-integration

本研究以台灣、大陸及日本的觸控產業為主要的研究對象，依據邱志聖(2010)提出的4C策略行銷作為理論的架構，並依據AHP分析模式，將4C設定為目標構面，並同時展開評估準則，依據不同的對象－整體觸控產業、專業型觸控廠商、垂直整合型廠商及水平多角化廠商作出4C整體及個別交叉比較矩陣的分析，以分析出目標構面及評估準則的相對權重，以作為有效行銷策略的制定。　 其中整體觸控產業及專業型觸控廠商在4C行銷構面的權重及一致性較高，行銷策略運用的順位（由大到小）分別為：道德危機成本(C3)、專屬陷入成本(C4)、單位效益成本(C1)以及資訊搜尋成本(C2)。 就個別廠商類型之行銷評估準則的權重分析來看，仁慈同理心、降低總生產成本及產品專屬資產都是相對權重比較高的項目。尤其是整體觸控產業、專業型觸控廠商和垂直整合型廠商都是將仁慈同理心列為最重要的行銷評估準則；而水平多角化廠商則是比較特殊的，將產品定位列為最重要的行銷評估準則。 另外，專業型觸控廠商相當重視信守合約的承諾及提升買方效益。重視信守合約的承諾主要是因為客戶對產品的規格要求很高，若是能承諾完全達到客戶的要求，或是超過客戶的期望，這對未來長期合作均有明顯的幫助。而提升買方效益則主要是以產品定位在高品質及技術領先的領導觸控廠商為主，這與降低總生產成本為主要行銷評估準則的成本導向的觸控廠商是完全不同的行銷策略。 垂直整合型廠商則是特別加強與客戶之間要建立有效人員專屬資產。因為此類型廠商主要是延伸既有LCD合作關係上，再逐次增加觸控面板的合作商機，因此建立在既有的高層主管之間的人員專屬資產是最有效的行銷策略。 而水平多角化廠商則是採取比較特殊的行銷評估準則，將產品定位列為最重要的行銷評估準則。強調可以整合現有客戶端的觸控既有的產品規格與水平多角化觸控廠商的產品作一定程度的結合，以建立廣義的產品專屬資產。 / This research to Taiwan, China and Japan of touch panel industry for research of object, according to Professsor Jyh-Shen Chiou (2010) proposed of 4C strategic marketing as theory of schema, and according to AHP analysis model, will analylze the object and criteria for marketing target, and while started assessment to different of touch panel industry including professional touch panel manufacturers, vertical integration manufacturer and horizontal diversification manufacturers to made 4C overall and the individual cross compared matrix of analysis together with the assessment guidelines of relative weight,　 To serve as an effective marketing strategy formulation, overall touch panel industry and professional touch manufacturers in the higher weight and consistency of 4C marketing perspective, marketing strategies using the sequence (from large to small) are as follows: cost of moral hazard(C3), cost of specific asset(C4), unit cost/utility(C1), and cost of information search(C2). The weight of individual manufacturers guidelines for assessing types of marketing analysis, benevolence , reduce the total cost, and product specific asset are the highest weight of assessment criteria. Especially the whole touch panel industry recognizes benevolence as the most important assessment criteria level. Horizontal diversification manufacturers are quite special to keep product positioning as the most important marketing assessment criteria. In addition, the professional touch manufacturers attach considerable importance to honor its contractual commitments (can do) and increasing utility of the buyer. Attention to honor its contractual commitments is mainly because of the high customer specifications, to undertake to fully meet the customer's requirements or exceed our customers ' expectations, which had obvious help for future long-term cooperation. Vertical-integration manufacturers are particularly strengthened with customers to establish an effective personnel specific asset because this type of firms mainly extends on both LCD partnership, again increasing cooperation between the touch panel, a major marketing strategy can build on existing senior management staff between exclusive is the most effective. Horizontal diversification manufacturers are taking product positioning as the most important marketing assessment criteria to establish a broad product-specific assets.

近年有關台灣中小企業的[新創]概念與實行蓬勃發展，是我國經濟發展的嶄新驅動力。從零開始的創業打拼過程，再再充分展現我國創業者的活力與韌性，更代表了島國台灣的強大不服輸的精神。世界經濟的發展和科技的演變，使創業模式更加多元化，然而面對國際競爭日趨激烈的經貿競爭環境，使得創業的挑戰更勝以往，尤其是中小企業要如何生存以及如何以小搏大，而能夠立足台灣放眼國際 ? 已是創新與創業最不可忽略的關鍵因素之一。 創新與創業是經濟進步的重要動力一環，若要激發創新與創業的能量與速度，則與創業所在地的經濟環境息息相關。現有國內的新創事業似乎多著眼於"產品"方面的創新，較少發展出市場經營"模式"的創新。學生相信這與台灣過去以製造業為主之特殊的產業型態有很大的關係，但未來若新創事業能夠多朝向[服務業多元化]、[產品製造業服務化]、[服務業科技化]等新興產業的模式，更需要的是對於市場、服務的創新。因此，本論文希望重商業模式的探討與新創服務業之個案研究，來探討服務業的商業模式與價值創造等議題，應有助於瞭解此一現象，並提供參考。 如何做到最成功最賺錢的”小企業”。 理論上這一個小企業通常是結合較低的開銷和啟動成本再加上特殊專業的技能和十足的運氣。以下本文所討論到的新創產業故事， 將深入剖析固中成功元素的關鍵 。 由於日益全球化和自由化的經濟大環境，使得21世紀的商業市場變得更具競爭性以及透明性。 再加上競爭威脅的經濟脆弱性不斷迫使小型商業 機構要加速垂直整合或合併以便提高自身的能力、效率和競爭力。 另外我們將討論到小企業如何在競爭的環境裡突破，那麼他們在經營的策略上可能必須要有何種[創新能力]以及[破壞力] ? ,唯有強大的[破壞力]才能夠在大型競爭對手環伺的情況下突圍並且迅速在極短的時間內攻城掠地。 中小型企業在經營的時候多半偏向於只思考如何跟平行的同業競爭而忽略了自己真正能夠生存的最重要條件 : 應該是思考在客戶面前的 "最佳被利用價值" ?! 也唯有提供客戶不同於競爭對手的更佳"被利用價值" 藉由客戶的提攜以及賞識才能夠讓新創或者小型企業迅速的成就交易，如果能夠不斷的站在客戶的立場提供專屬於每一個客戶需要的服務，那麼在一次一次的交易之後自然而然新創企業的地位與重要性迅速的被提升，最後至於同行之間的競爭問題也無需再多做過份的擔憂。 最後本論文的重點裡面也會討論到如何將本業創新經營的模式直接引用到其他行業、品項的可行性 ? 假使轉移性高且能夠得到成功 ,那麼表示這一個經營模式是可以被大部分的行業所利用 ,對一個生活在丸爾小島的台灣的我們而言 ,我們一直缺乏各式天然資源 ,因此如果能夠在世界產業鏈裡利用特殊的新創服務來介入國際貿易 ,並爭取到較好的收入 ,想必更值得讀者們參考與沈思。